GOVERNMENT OF KARNATAKA

(Department of Commercial Taxes)

NO.ADCOM/ENF/SZ/AC-V/INS-21/13-14 Office of the Addl. Commissioner
of
Commercial Taxes (Enforcement),
South Zone, V.T.K.II, 6th Floor, 80
Feet Road, Near National Games
Housing Complex, Vivek Nagar Post,
Koramangala, Bangalore.47.
Dated 29-01-2014

CATEGORY: B

INTELLIGENCE REPORT


1 Name and address of the
dealer
M/s.Green City Super Market
No. 90 33
rd
Main Road,Near Frank
School,J.P. Nagar 6
th
Phase, Bangalore.
2 Additional places inspected Nil
3 TIN 29610472018 COT
Assignment No. 7022880
4 Date of inspection 07-12-2013
5 Nature of business Kirana, spices and general goods
6 Books of accounts produced
for verification
Purchase and sales register, Purchase and
sales invoices, VAT returns
7 Books of accounts seized Nil
8 Period to which the report is
related
13-14 under KVAT Act
9 Name & designation of the
Inspecting Officer
Sri M.B.Harishbabu
ACCT(Enf)-V, SZ, Bangalore.
10 Name & designation of the
person in charge
Sri Vajeer, partner



BRIEF DETAILS OF THE INSPECTION:


The placeof business of the above dealer was inspected by the on 07-12-
2013. At the time of inspection Sri Vajeer partner of the concern was present,
produced the books of accounts and attended to the entire inspection
proceedings.


Contd.2/-
Following a complaint to e-Grahak that M/s
Green City Super Market, that the said dealer is not issuing sale bills, a test
purchase was conducted on 07-12-2013. Soaps, biscuits,and tooth paste was
purchased for Rs. 186/- and the dealer did not issue sale bill. Therefore the
premises was inspected

The dealer is a small time provisions dealer in food grains,
soaps, oil, toilet articles etc. He is a registered dealer under KVAT holding
the above TIN. He has opted for composition tax u/s 15 paying tax at 1% as
a retailer.The dealee has not maintained stock or other registers. The offence
for non-issue of sale bill was penalized in a sum of Rs. 2000/- collected vide
Rt. No. 0328306 dated 7-12-2013.
The goods are purchased locally. The stock held in
the premises is about Rs. 2,00,000/- Since the books of account are not
maintained, the offence under section 74 was penalized with Rs. 5000/-
collected vide receipt No0328307 dated 7-12-2013. In view of the fact of
non-issue of sale bills and the amount of stock held the turnover being
declared appears to be less. Therefore the dealer agreed to declare more
turnover by about Rs. 8,00,000/- at 1% and discharged the liability of Rs.
8000/- vide 592408 dated 28-12-2013 to LVO .


I am forwarding herewith the above information to utilise the said
information while concluding the /re-assessment of the dealer. The result of
action taken may please be intimated to this office for records.


Receipt of this report may please be acknowledged.



Asst. Commissioner of Commercial Taxes
(Enforcement)-5 South Zone.,Bangalore.

To

The Joint Commissioner of
Commercial Taxes(Admn.)
Divisional Vat Office-3
Bangalore.

Copy to the LVO 090 for information.